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E-Dispute Resolution Scheme, 2022 - Constitution of DRC - Income Tax - Ready Reckoner - Income TaxExtract E-Dispute Resolution Scheme, 2022 - Constitution of DRC I. Constitution CG would constitute a DRC for every region of PCCIT for dispute resolution. II. Composition Each DRC would consist of 3 members, as under : - a. 2 Members would be retired officers from the IRS (income-Tax), who have held the post of CIT or any equivalent or higher post for 5 years or more; and b. 1 Serving Officer not below the rank of CIT/PCIT. III. Time Period the member would be appointed by CG for a period of 3 years. IV. Fee to be paid to member The CG may fix a sum to be paid as fee to a member, who is retired officer, on a per case basis, alongwith a sitting fee, so decided by the CBDT. V. Decision of DRC The decision of the DRC shall be by majority. VI. Removal of member The CG may remove any member from the DRC after recording reasons in writing and after giving an opportunity of being heard.
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